A Guide for Accountants
From autumn 2025, new rules from Companies House will make identity verification mandatory for company directors, Persons with Significant Control (PSCs), and those filing company information. These changes are part of a wider effort to reduce fraud and increase transparency in UK corporate structures. For accountants, this introduces both compliance responsibilities and opportunities to offer new support to clients.
What is changing
Starting later this year, anyone setting up a company, being appointed as a director, or registered as a PSC must verify their identity with Companies House. There will also be a transitional period during which existing directors and PSCs must complete verification before their company’s next confirmation statement is filed.
Accountants who act on behalf of clients will need to register as Authorised Corporate Service Providers (ACSPs). From spring 2026, only verified individuals and ACSPs will be able to submit filings. Firms not registered or without verified ID codes will lose the ability to file statutory documents.
What accountants need to do now
1. Register as an ACSP
If your practice files documents on behalf of clients, you must be AML supervised and register with Companies House as an authorised agent. Registration includes verification of your own identity and details of your firm’s responsible persons.
The application to be an ACSP needs to be made by a director/partner or sole principal (cannot be done by e.g., admin manager) and that individual needs a GOV.UK One Login (which involves them having a verified ID and an email address). Also, the ACSP must be an entity which is already supervised for AML (either with a professional body or HMRC).
2. Verify your identity
Verification will usually be done through the government’s One Login system, using photographic ID and a live video check. Once verified, you will receive a Companies House personal code, used for future filings.
3. Set up internal procedures
Develop a clear workflow for onboarding new clients and handling verification. Ensure your team understands who can file, how to handle client identity codes, and what records must be kept. Document retention will be a compliance point under these new rules.
4. Help your clients verify
Clients can complete identity verification themselves, either online or in person at a Post Office. However, many will prefer to delegate this to their accountant for simplicity. If you are registered as an ACSP, you can verify clients directly and file information on their behalf.
5. Review client portfolios
Review your current client list to identify any directors or PSCs who will need to verify their identity. Prioritise those with upcoming confirmation statement deadlines and begin informing them of their obligations.
The opportunity for accountants
Although the new requirements may seem burdensome, they provide an opportunity for accountants to position themselves as trusted intermediaries. Many clients will want the reassurance of professional support, especially where filings are time-sensitive or clients are unfamiliar with online procedures.
Offering identity verification and compliance filing as part of your core service package enhances your role as the client’s business advisor. This could also lead to wider discussions about governance, company structure, and legal obligations.
Final thoughts
The new identity verification rules represent a significant shift in how Companies House manages corporate transparency. By preparing early, registering as an ACSP, and guiding your clients through the process, you can ensure compliance while strengthening your client relationships. It is one more way the modern accountant can demonstrate added value in a fast-changing regulatory environment.
The chapter and verse instructions for registering as an ACSP can be viewed at https://www.gov.uk/guidance/applying-to-register-as-a-companies-house-authorised-agent.
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